<?xml version="1.0" encoding="ISO-8859-1"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

    <!-- ?? oldAttr3.xml -->
    
    <xsl:template match="/">

        <xsl:for-each select="root/body/object/record/attribute">

        <xsl:element name="{@name}">
            <xsl:value-of select="@value"/>
        </xsl:element>

        </xsl:for-each>




    </xsl:template>

</xsl:stylesheet>